T-0.1 - Act respecting the Québec sales tax

Section 272 Disposition versions

2015-10-21

272. Where a public service body files an election under this section in respect of an immovable described in the second paragraph, throughout the period the election is in effect, sections 233 and 256 to 260 apply, and sections 267, 267.1 and 268 do not apply to the immovable.

The immovable referred to in the first paragraph is

(1)  an immovable that is capital property of the body;

(2)  an immovable of the body that is held by the body in inventory for the purpose of supply; or

(3)  an immovable acquired by the body by way of lease, licence or similar arrangement for the purpose of making a supply of the immovable by way of lease, licence or similar arrangement or making a supply of the arrangement by way of assignment.

1991, c. 67, s. 272; 1994, c. 22, s. 508; 2015, c. 21, s. 676.

1994-06-17

272. Where a public service body files an election under this section in respect of an immovable described in the second paragraph, throughout the period the election is in effect, sections 233 and 256 to 260 apply, and sections 267 and 268 do not apply to the immovable.

The immovable referred to in the first paragraph is

(1)  an immovable that is capital property of the body;

(2)  an immovable of the body that is held by the body in inventory for the purpose of supply; or

(3)  an immovable acquired by the body by way of lease, licence or similar arrangement for the purpose of making a supply of the immovable by way of lease, licence or similar arrangement or making a supply of the arrangement by way of assignment.

1991, c. 67, s. 272; 1994, c. 22, s. 508.

1992-07-01

272. Where a person that is a public service body files an election, for the purposes of this section, in respect of an immovable that is capital property of the person, throughout the period the election is in effect, sections 233 and 256 to 260 apply, and sections 267 to 271 do not apply, in respect of the immovable.

1991, c. 67, s. 272.